As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm … Continue reading Grocery Salary Sacrifice! Buyer beware
Category: Salary Sacrifice
Budget 2025 speech
Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker. It is my understanding … Continue reading Budget 2025 speech
Budget 2025 – Pension Salary Sacrifice to be subject to National Insurance April 2029
As part of budget 2025, the Chancellor of the Exchequer Rachel Reeves has announced that earnings sacrificed for increased employer … Continue reading Budget 2025 – Pension Salary Sacrifice to be subject to National Insurance April 2029
Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London
Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living … Continue reading Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London
Pay deductions can cause minimum wage breaches
As part of the October 2025 shaming list of employers who have been named and fined for National Minimum Wage … Continue reading Pay deductions can cause minimum wage breaches
Electric car prices slashed as grant scheme expands to 13 more models
The Electric Car Grant will make owning an electric car cheaper and easier for people across the UK. thirteen models … Continue reading Electric car prices slashed as grant scheme expands to 13 more models
Salary sacrifice pension attitudes
In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and … Continue reading Salary sacrifice pension attitudes
Deductions remain a common cause of minimum pay breach
The Department of Business and Trade (DBT) has indicated that the largest reason for the May 2025 named employers breaching … Continue reading Deductions remain a common cause of minimum pay breach
Can I change a Salary Sacrifice to a net deduction?
With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers … Continue reading Can I change a Salary Sacrifice to a net deduction?
When NET is not what you think!
What should be one of the most simplest terms in use turns out to be one of the most complicated. … Continue reading When NET is not what you think!
Self Assessment student loan repayments and payrolled benefits in kind
Payrolled Benefits In Kind (PBIK) From the tax year 2024 to 2025 and onwards, a new box has been added … Continue reading Self Assessment student loan repayments and payrolled benefits in kind
Salary sacrifice grocery schemes! Do they work?
Promotion of salary sacrifice grocery schemes With the recent cost of living challenges and measures to improve employee retention, a … Continue reading Salary sacrifice grocery schemes! Do they work?
2025-2026: Van benefit and the car and van fuel charge and other future changes
Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used … Continue reading 2025-2026: Van benefit and the car and van fuel charge and other future changes
Company Car Tax goes up – April 2025
As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed … Continue reading Company Car Tax goes up – April 2025
Autumn Budget 2024 – Employer National Insurance costs increase
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
How salary sacrifice affects National Minimum Wage
As part of the October 2024 Employer Bulletin, the HMRC has reminded employers of the impacts that salary sacrifice (salary … Continue reading How salary sacrifice affects National Minimum Wage
October 2024 Employer Bulletin
HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading October 2024 Employer Bulletin
GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
PAYadvice author Simon Parsons is a contributor to the new GPA magazine 04:05 Global Payroll, in this months edition he … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
Shamed for not paying minimum wage
524 businesses have been named for failing to pay the minimum wage Employers ordered to repay workers nearly £16 million, … Continue reading Shamed for not paying minimum wage
Reduction in NI = reduction in employee salary sacrifice benefit
With the governments Autumn Statement reduction of 2% in the standard rate of National Insurance Contributions from the current 12% … Continue reading Reduction in NI = reduction in employee salary sacrifice benefit
Major increase to National Living Wage on its way
The National Living Wage will rise to two-thirds of average earnings, the Chancellor announced Monday 2nd October 2023 National Living … Continue reading Major increase to National Living Wage on its way
PAYadvice.UK publishes Minimum pay resources
Following the June 2023 publication by the Department of Business and Trade of the 202 shamed UK employers who failed … Continue reading PAYadvice.UK publishes Minimum pay resources
202 Employers shamed for underpaying minimum wage
202 businesses have been named by DBT for failing to pay the minimum wage to lowest paid workers. These employers … Continue reading 202 Employers shamed for underpaying minimum wage
Common causes of minimum pay breach
The Department for Business and Trade (DBT), formerly known as BEIS have issued updated information on one of their areas … Continue reading Common causes of minimum pay breach
National Minimum Wage Rise 1st April 2023
For pay periods starting on or after Saturday 1st April 2023, the National Living Wage and Nation Minimum Wage are … Continue reading National Minimum Wage Rise 1st April 2023
Statutory Parental Payment increased by 10.1% from April 2023 to £172.48
Following the governments Autumn Statement on 17th November 2022 and indication that benefits would rise by 10.1%, it has been … Continue reading Statutory Parental Payment increased by 10.1% from April 2023 to £172.48
Child Care Vouchers – 2023/2024 Basic Earnings Assessment Calculator
An employer who provides childcare vouchers to employees are required to undertake an annual Basic Earnings Assessment (BEA) prior to … Continue reading Child Care Vouchers – 2023/2024 Basic Earnings Assessment Calculator
Health and Social Care Levy to raise billions for NHS and social care
From Wednesday 6th April 2022, the Health and Social Care Levy will begin to raise billions to tackle the Covid … Continue reading Health and Social Care Levy to raise billions for NHS and social care
Why are employers breaking minimum wage law? ‘don’t be a Scrooge – pay your staff properly’
Government has named and shamed another 208 businesses which failed to pay the minimum wage to 12,000 of the lowest … Continue reading Why are employers breaking minimum wage law? ‘don’t be a Scrooge – pay your staff properly’
HMRC August 2021 Employer Bulletin
HMRC have issued the August 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer … Continue reading HMRC August 2021 Employer Bulletin
BEIS-HMRC Joint National Minimum Wage Stakeholder Forum
BEIS and HMRC held a Joint National Minimum Wage (NMW) virtual Stakeholder Forum on 29th April 2021 with employer and … Continue reading BEIS-HMRC Joint National Minimum Wage Stakeholder Forum
Salary Sacrifice and furlough reference salary
HMRC have added further clarification to the furlough guidance in relation to salary sacrifice arrangements and the calculation of the … Continue reading Salary Sacrifice and furlough reference salary
Coronavirus Job Retention Scheme guidance updates 4th February 2021
HMRC have applied further updates (4th February 2021) to the guidance for the Coronavirus Job Retention Scheme. Page titleChangesCheck if … Continue reading Coronavirus Job Retention Scheme guidance updates 4th February 2021
Rogue employers named and shamed for failing to pay minimum wage
The 139 named companies failed to pay £6.7 million to over 95,000 workers. 139 companies, including major household names, have … Continue reading Rogue employers named and shamed for failing to pay minimum wage
Statement: Tax exemptions: Employer-reimbursed coronavirus antigen tests and easement for employer-provided cycles exemption
Employer-reimbursed coronavirus antigen tests: Exemption from Income Tax and National Insurance contributions On 9 July 2020, the Government agreed to … Continue reading Statement: Tax exemptions: Employer-reimbursed coronavirus antigen tests and easement for employer-provided cycles exemption
December 2020 HMRC Employer Bulletin
Dear @PAYadvice, Our Employer Bulletin (December 2020, Issue 87) includes a host of useful information including the extension to the … Continue reading December 2020 HMRC Employer Bulletin
Job Support Scheme Open – what is ‘reference salary’?
*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March … Continue reading Job Support Scheme Open – what is ‘reference salary’?
Returning to work – Cycle to work boost #COVID19 #coronavirus
“One form of transport which has seen a significant increase is cycling – it is great to see people switching … Continue reading Returning to work – Cycle to work boost #COVID19 #coronavirus





































